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Issue No. 1 - 2015 of the Asia-Pacific Tax Bulletin is now available online.

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Number 1 - 2015 contains the following:
LETTER FROM THE EDITOR
ARTICLES
International
Carbon Emissions and Other Environmental Issues in Asia-Pacific: Recent Developments in Environmental Taxes as an Economic Instrument
Satoru Araki
As a region with large greenhouse gas emissions and vulnerability to climate change, there is a significant potential for adopting environmental taxes and other economic instruments in Asia-Pacific to address environmental issues. This article provides an overview of recent trends on environmental taxes in selected Asia-Pacific countries. While a considerable number of Asia-Pacific countries have been addressing environmental issues through environmental taxes and other economic instruments, each country has a different emphasis on environmental and energy issues, which can consequently be reflected in the development of its environmental tax policies.
International
Designing A Tax Amnesty – One Size Does Not Fit All
Dr Najeeb Memon
This paper deals with the designing of a tax amnesty for developed and developing countries. Since tax cultures vary in countries, tax amnesties must reflect the differences in these cultures. The success of a tax amnesty hinges on its design that should be calibrated to the requirements of each jurisdiction. This paper analyses the purpose and outcome of tax amnesties as well as reasons for the inadequate performance thereof in developed and developing countries. It then provides the basis of a distinct set of features for the tax amnesty design for those distinct jurisdictions. Finally, the paper sets out a number of proposals in relation to the design of a tax amnesty.
International
Enforcement or Cooperation: An Analysis of the Compliance Psychology of Taxpayers
Asmita Singh
There is increasing emphasis on moving from an enforcement model of tax compliance to voluntary cooperation. This article analyses both concepts as well as the compliance behaviour of taxpayers on a psychological level as well as in the context of their culture, and proposes a framework to synthesize individual behaviour and national culture with the optimum enforcement-cooperation mix that would be best suited for maximizing tax collection in a particular jurisdiction.
India
Casenote – Decision on Application of Non-Discrimination Article under India’s Treaty with Japan
Kamesh Susarla and Ravisankar Ramesh
This article analyses the decision of the Delhi Bench of the Indian Income Tax Appellate Tribunal on the applicability of the provisions of non-discrimination as contained in article 24 of the India-Japan Double Taxation Avoidance Agreement on payments made by resident Indian entities to Japanese entities.
DEVELOPMENTS
The Developments section is discontinued from January 2015.
INTERNATIONAL PERSPECTIVE ON ASIA-PACIFIC TAXATION AND INVESTMENT